GST exemption for assessment services arises where centrally empanelled bodies conduct assessments under the Skill Development Initiative Scheme. Exemption from goods and services tax applies to services provided by assessing bodies centrally empanelled by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship, where those services are assessments conducted under the Skill Development Initiative Scheme; the exemption is tied to empanelment and performance of assessments under the Scheme and is reflected in the relevant GST classification headings and schedules.